Excluded category Education Reason for exclusion In Minnesota, these services are provided by school districts, not municipalities. Social services and In Minnesota, these services are provided primarily by income maintenance county or state governments, not municipalities. Air transportation While a few Minnesota municipalities provide air transportation services, most do not. Sea and inland port While a few Minnesota municipalities report some facilities spending for inland port facilities, most do not. Corrections With exception of temporary holding facilities, the correction function in Minnesota is performed primarily by county or state governments, not municipalities. Natural resources While a few Minnesota municipalities report expenditures for natural resources, most do not. Sewerage While many Minnesota municipalities provide sewerage, within much of the metro area sewerage is provided by regional government, not municipalities. Solid waste While many Minnesota municipalities provide solid waste management management, many others do not. Judicial and legal Minnesota municipalities perform some judicial and legal functions, but courts and most major judicial functions are provided by county or state governments, not municipalities. Miscellaneous Unlike in 2002, some Minnesota municipalities did report commercial activities “miscellaneous commercial activities” spending in 2007. However, in order to maintain comparability with the 2002 analysis, miscellaneous commercial activities are excluded from the 2007 analysis. This is a very small category of municipal expenditures and has very little impact on Minnesota’s per capita municipal spending relative to the national average. * “Direct general expenditures” excludes spending on utilities, such as water supply, electricity, gas, and transit. In most states, these utilities are provided either privately or by another level of government other than municipalities.